Bansal Industries at Ludhiana, Punjab manufactures Product X. On 1^st January 2023, there were 500 unitsof finished productin stock. Otherstocks on 1^st January 2023 were as under:

Work in progress	Rs. 5740
Raw materials	Rs. 11,620

The information available from cost records for the year ended 31^st December 2023 was as follows:

Particulars	Rs.
Indirect labour	12,160
Direct labour	32,640
Freight on Raw Materials purchased	5,570
Stock of Raw materials on 31-12-2023	9,640
Other FactoryExpenses	31,730
Work in progress on 31-12-2023	7,820
Sales - 15,000 units	3,60,000
Indirect Materials	21,390
Total Manufacturing costs incurred	1,94,080

There are 1,500 unitsof product in finished goodsstock on 31^st December 2023. Finishedgoods stock is to be properlyvalued at the beginning and at the end of 2023 (assuming the same cost used for both). prepare cost sheet